. On January 1, 2018, YoLanDa Partnership entered into liquidation. The partners capital balances on this date were as follows: Yo (25%) P2,500,000; Lan (35%) P5,400,000; Da (40%) P3,700,000. The partnership has liabilities amounting to P4,400,000, including a loan from Lan P600,000. Cash on hand before the start of liquidation is P800,000.

With the information given, answer the following independent situations:

Case 2

17. After exhausting the noncash assets of the partnership, assuming all partners has personal assets more than their liabilities. How much cash must be invested by the partners to satisfy the claims of the outside creditors and to pay the amount due to the partners?

a. P3,680,000

b. P3,800,000

c. P4,360,000

d. P4,480,000